Postgraduate Module Descriptor

LAWM128: International Tax Law

This module descriptor refers to the 2018/9 academic year.

Whilst the module’s precise content may vary from year to year, it is envisaged that the syllabus will cover some or all of the following topics:

Introduction to taxation and international tax law

Jurisdiction to tax: source and residence principles

Collecting tax from non-residents: interest, dividend, and royalty withholding tax

Double taxation problem

Foreign exchange gains and losses

Tax treaties

International tax planning and anti-avoidance rules:

- Treaty shopping

- Thin capitalisation

- Transfer pricing

- Controlled foreign company (CFC)

Tax havens and Base Erosion and Profit Shifting (BEPS) measures

This table provides an overview of how your hours of study for this module are allocated:

Scheduled Learning and Teaching Activities	Guided independent study	Placement / study abroad
30	270	0

...and this table provides a more detailed breakdown of the hours allocated to various study activities:

Category	Hours of study time	Description
Scheduled Learning & Teaching activities	30	10 x 3 hour Lectures
Guided Independent Study	45	Reading assignments
Guided Independent Study	45	Preparation for formative essay
Guided Independent Study	180	Preparation for summative essay

This module has online resources available via ELE (the Exeter Learning Environment).

IBFD Tax Research Platform (available via library databases)

Melbourne University International Tax Law Research Guide: http://unimelb.libguides.com/internationallaw/int_tax_law

Brian J. Arnold, International Tax Primer (3rd edn, Kluwer Law International 2016)

Jonathan Schwarz, Schwarz on Tax Treaties (5th edn, Kluwer Law International 2018)

Journals: